(a) Each entity that issues a state security shall report to the board its security transactions.
(b) A report must:
(1) be itemized;
(2) state in dollars the information required by Subsection (c) or Sections 1231.082-1231.085 for money paid to each business and classify each of the businesses that money was paid to according to:
(A) the race, ethnicity, and gender of the controlling ownership of each business; and
(B) whether the business is domestic or foreign; and
(3) be made in compliance with board rule.
(c) For any security transaction, the report must state each issuance cost, including the cost of:
(1) bond counsel;
(2) financial advisor;
(3) rating agencies;
(4) official statement preparation;
(5) official statement printing;
(6) bond printing;
(7) paying agent or registrar;
(8) escrow agent;
(9) escrow verification agent;
(10) trustee;
(11) attorney general;
(12) dealer fee;
(13) remarketing fee; and
(14) credit enhancement.